论文部分内容阅读
会计作为沟通商业信息的桥梁,在市场经济的大舞台上扮演着越来越重要的角色。本文回顾了我国企业会计准则变迁的历程,以期能推动我国企业会计准则建设及实施工作。
Accounting as a bridge to communicate business information, accounting plays an increasingly important role in the big arena of market economy. This paper reviews the history of the changes in China’s accounting standards, with a view to promoting the construction and implementation of China’s accounting standards.